Property and Equipment, Net

3 Months Ended

Mar. 31, 2016

Property Plant And Equipment [Abstract]

3.	PROPERTY AND EQUIPMENT, NET

Property and equipment and associated accumulated depreciation and amortization were as follows:

	March 31,			December 31,
	2016			2015
Property and equipment
Buildings	$	30,214		$	28,154
Software and capitalized software costs		16,103			13,959
Computer equipment		13,497			11,346
Rental clocks		9,138			8,750
Furniture, fixtures and equipment		5,808			5,464
Vehicles		421			421
Leasehold improvements		363			358
		75,544			68,452
Less: accumulated depreciation and amortization		(27,399	)		(24,894	)
		48,145			43,558
Land		8,993			8,993
Construction in progress		9,852			6,307
Property and equipment, net	$	66,990		$	58,858

In 2015, we began the construction of a third building/processing center and additional parking at our headquarters. Included in the construction in progress balance at March 31, 2016 and December 31, 2015 is $0.5 million and $0.4 million in retainage, respectively.

Depreciation and amortization expense for property and equipment, net, was $2.5 million and $1.7 million for the three months ended March 31, 2016 and 2015, respectively.

We capitalize interest incurred for indebtedness related to construction of our principal executive offices. For the three months ended March 31, 2016, we incurred interest costs of $0.3 million, less than $0.1 million of which was capitalized. For the three months ended March 31, 2015, we incurred interest costs of $0.3 million, none of which was capitalized.

We capitalize computer software development costs related to software developed for internal use in accordance with Accounting Standards Codification (“ASC”) Topic 350-40. During the three months ended March 31, 2016 and 2015, we capitalized $1.7 million and $0.8 million of computer software development costs related to software developed for internal use, respectively.